Section 2. Amend Subchapter 11, Chapter 87, Title 9, Delaware Code by adding thereto the words "or the Receiver of Taxes for Kent County" immediately following the words "The Department of Finance of New Castle County" wherever they appear in said Subchapter.

Section 3. Amend Subchapter 11, Chapter 87, Title 9, Delaware Code by striking the words "New Castle County" wherever they appear in said Subchapter and inserting in lieu thereof the words "the County where the property is located."

Section 4. Amend Subchapter 11, Chapter 87, Title 9, Delaware Code by adding thereto the words "or Receiver of Taxes" immediately following the words "The Department of Finance" wherever they appear in said Subchapter.

Section 5. Amend §8725 of Subchapter 11, Chapter 87, Title 9, Delaware Code by striking the words "at Wilmington" as the same appears in said section and substituting in lieu thereof "at Section 6. Amend Subchapter 11, Chapter 87, Title 9, Delaware Code by striking the words "County of New Castle" wherever they appear in said Subchapter 11 and inserting in lieu thereof the words "County where the property is located".